Sec. 451.419. PENALTIES AND INTEREST: EMISSIONS TAXES. (a) The following penalties apply to the late payment of motor vehicle emissions taxes:
(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Section 451.401. General Power of Taxation
Section 451.402. Voter Approval Required for Tax
Section 451.403. Authority Tax Code and Rules
Section 451.404. Sales and Use Tax
Section 451.405. Maximum Tax Rate in Authority Area
Section 451.406. Initial Sales Tax: Effective Date
Section 451.407. Rate Decrease: Sales and Use Tax
Section 451.408. Rate Increase: Sales and Use Tax
Section 451.409. Sales and Use Tax Rate Increase: Petition and Election
Section 451.410. Sales and Use Tax Increase or Decrease: Ballots
Section 451.411. Results of Election; Notice
Section 451.412. Effective Date of Tax Rate Change
Section 451.413. Tax Effective Dates After Election Contest
Section 451.414. Maximum Rate of Vehicle Emissions Tax
Section 451.416. Emissions Tax Year
Section 451.417. Emissions Tax Payments: Delinquency
Section 451.418. Collection of Emissions Taxes by County Assessor-Collector